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TREAS/IRS RIN: 1545-BK08 Publication ID: Fall 2014 
Title: Removal of Rollover Allocation Rule from Designated ROTH Regulations 
Abstract:

This amendment to the regulations would eliminate the rule that provides that if a portion of a distribution is directly rolled over and another portion is paid to the participant, each portion must be treated as a separate distribution for purposes of section 402(c).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 402A    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/19/2014  79 FR 56310   
NPRM Comment Period End  12/18/2014 
Additional Information: REG-105739-11 Drafting attorney: Michael P. Brewer (202) 622-9645 Reviewing attorney: Cathy V. Pastor (202) 622-6090 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael P. Brewer
Assistant Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4833
Fax:202 317-4834
Email: michael.p.brewer@irscounsel.treas.gov